| Commentary

120 Relevant value test

| Commentary

120 Relevant value test

The Finance Act 2011 increased the donor benefit rules to enable larger donors to receive more valuable benefits from the charity taken as a percentage of the gift. If the value of the benefit exceeds the limits in the table below, the donation does not qualify for gift aid.

Amount of donationMaximum permitted value of benefits
Up to 5 April 2007£0–10025% of gift
£101–1,000£25
£1,001+2.5% of gift
From 6 April 20071£0–10025% of gift
£101–1,000£25
£1,001+5% of gift (2.5% for gifts before 5 April 2011)

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